This proceeding involves income tax deficiencies for the taxable years 1943 and 1944 in the respective amounts of $433.59 and $227.10. The issues are: (1) Whether petitioner William I. Connelly is entitled to exclude from income received from the United States Coast Guard the amount of $1,500 for each of the taxable years 1943 and 1944 under the provisions of section 22 (b) (13) of the Internal Revenue Code, and (2) whether said petitioner is entitled to deduct from income...
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